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What Happens to GST Input Tax Credit After a Proprietor Passes Away?
Learn what happens to GST Input Tax Credit when a business proprietor dies. Understand legal succession, ITC transfer, stock liability, and Form ITC-02.
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GSTAT Thiruvananthapuram Rules Showroom Furnishing ITC Allowed When GST Not Capitalised
GSTAT Thiruvananthapuram permits showroom furnishing input tax credit since GST was not included in the asset cost or depreciation.
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GSTAT Thiruvananthapuram Rules GSTR-3B Reporting Errors Do Not Block IGST Refunds
Learn how GSTAT Thiruvananthapuram ruled that clerical GSTR-3B reporting errors cannot be used to deny valid excess IGST refunds.
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Reverse Charge Self-Invoices in the E-Invoice System: Capability and Compliance
Understand the new reverse charge self-invoice facility within the GST e-invoice system. Learn about thresholds, legal provisions, and compliance.
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Annual GST Return and Quarterly Tax Payments Proposed for B2C Businesses
Discover the proposed ARQP scheme allowing eligible B2C businesses with turnover up to Rs 5 crore to file annual GST returns and pay tax quarterly.
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Delhi High Court Rules GST Search and Seizure Without Valid Reasons Illegal
Delhi High Court quashes GST search and cigarette stock seizure, highlighting that Section 67(2) mandates valid reasons and independent scrutiny.
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Understanding GST Section 151: Limits on Physical Inspections
Explore how GST Section 151 governs information requests and why independent physical inspections require strict statutory safeguards.
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GSTAT Lucknow Rules in Favor of Taxpayers Over Minor E-Way Bill Delay
Learn how the GSTAT Lucknow bench successfully quashed a Section 129 E-Way Bill penalty for a minor nine-minute delay on a genuine transaction.
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Orissa High Court Rules GST Demand Without ASMT 10 Reply Consideration Invalid
The Orissa High Court quashes a GST demand under Section 73, ruling that issuing notices without reviewing the taxpayer ASMT-10 reply lacks jurisdiction.
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Rule 86B Decoded: Six Exceptions to the 99% ITC Restriction in GST
Learn about Rule 86B under CGST Rules, the 1 percent cash payment mandate, and the six key exceptions where the 99 percent ITC restriction does not apply.